2005 Idaho Code - 63-3630 — JEOPARDY DETERMINATIONS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3630.  JEOPARDY DETERMINATIONS. If the state tax commission finds that
a taxpayer is about to depart from the state of Idaho or to remove his
property therefrom, or to conceal himself or his property therein, or to do
any other act tending to prejudice or to render wholly or partially
ineffectual proceedings to collect the tax for the taxable period or any taxes
unless such proceedings be brought without delay, the state tax commission
shall thereupon make a determination of the tax or amount of tax, together
with interest or penalty, required to be collected, noting that fact upon the
determination. Upon giving notice and demand, the amount determined shall be
immediately due and payable. In any proceeding in court brought to enforce
payment of taxes made due and payable by virture [virtue] of the provisions of
this section, the finding of the state tax commission, made as herein
provided, whether made after notice to the taxpayer or not, shall be for all
purposes prima facie evidence of the taxpayers design.
    Collection procedures may be instituted immediately. Any taxpayer deeming
himself aggrieved may, within thirty (30) days of receipt of notice, petition
to the state tax commission for a redetermination upon payment of the tax
together with interest and penalty demanded by the assessment to the state tax
commission.